# Delaware HB 310: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.

Delaware HB 310, AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS., is a 153rd General Assembly (2024–2026) House bill sponsored by Debra Heffernan (Democratic); status signed, last action 2026-08-26 (Signed by Governor) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/DE-HB310-153
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Delaware HB 310
- State: Delaware
- Session: 153rd General Assembly (2024–2026)
- Title: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS TAX CREDITS AND DEDUCTIONS.
- Status: signed
- Chamber: House
- Introduced: 2026-03-05
- Last action: 2026-08-26, Signed by Governor
- Sponsor: Debra Heffernan (Democratic)
- Cosponsors: 13
- Touches household money: no
- Roll calls: 3 (67 yes, 29 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Large data facilities lose Delaware tax breaks: cost, low. The law excludes certain large data facilities in Delaware from job-creation and business-investment tax credits and license fee reductions. The exclusion applies to facilities that use or can use at least 30 megawatts of electricity. Their main service must also fall under 2022 industry code 51821…

## Sponsors and cosponsors

- Sponsor: Debra Heffernan (Democratic), House
- Cosponsor: Frank Burns (Democratic), House
- Cosponsor: Mara Gorman (Democratic), House
- Cosponsor: Krista Griffith (Democratic), House
- Cosponsor: Stephanie L. Hansen (Democratic), Senate
- Cosponsor: Kerri Evelyn Harris (Democratic), House
- Cosponsor: Kendra Johnson (Democratic), House
- Cosponsor: Larry Lambert (Democratic), House
- Cosponsor: S. Elizabeth Lockman (Democratic), Senate
- Cosponsor: Melissa Minor-Brown (Democratic), House
- Cosponsor: Eric Morrison (Democratic), House
- Cosponsor: Cyndie Romer (Democratic), House
- Cosponsor: Claire Snyder-Hall (Democratic), House
- Cosponsor: David P. Sokola (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-07-01 | House | Passed (SM required) | pass | 26 | 11 |   |
| 2026-06-30 | Senate | Passed (SM required) | pass | 15 | 6 |   |
| 2026-05-05 | House | Passed (SM required) | pass | 26 | 12 |   |

## Actions (11)

- 2026-08-26: Signed by Governor (Governor)
- 2026-07-01: Passed By House. Votes: 26 YES 11 NO 3 NOT VOTING 1 ABSENT (House)
- 2026-06-30: Passed By Senate. Votes: 15 YES 6 NO (Senate)
- 2026-06-30: Amendment SA 1 to HB 310 - Passed By Senate. Votes: 21 YES (Senate)
- 2026-06-30: Suspension of Rules in Senate (Senate)
- 2026-06-30: Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 5 On Its Merits (Senate)
- 2026-06-29: Amendment SA 1 to HB 310 - Introduced and Placed With Bill (House)
- 2026-05-05: Assigned to Banking, Business, Insurance & Technology Committee in Senate (Senate)
- 2026-05-05: Passed By House. Votes: 26 YES 12 NO 3 ABSENT (House)
- 2026-03-25: Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits (House)
- 2026-03-05: Introduced and Assigned to Revenue & Finance Committee in House (House)

## Bill text

- Current, 2026-03-05: [HTML](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142891&legislationTypeId=1&docTypeId=2)

## Related bills

- HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITIONIST LICENSURE ACT. (passed house)
- HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO SUPPORT POOR PERSONS. (signed)
- SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS. (vetoed)
- SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATIONAL THERAPISTS. (vetoed)
- HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLIC UTILITY CONSUMERS. (vetoed)
- HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING FOAM AND EQUIPMENT. (failed)

## Sources
- [Current (HTML)](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=142891&legislationTypeId=1&docTypeId=2)

## Related
- [HS 1 for HB 449: AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE DIETITIAN/NUTRITI…](https://policyrisk.com/state-bill/DE-HS1FORHB449-153)
- [HB 357: AN ACT TO AMEND TITLES 10 AND 13 OF THE DELAWARE CODE RELATING TO THE DUTY TO S…](https://policyrisk.com/state-bill/DE-HB357-153)
- [SB 231: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL SOCIAL WORKERS.](https://policyrisk.com/state-bill/DE-SB231-153)
- [SB 279: AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO SCHOOL-BASED OCCUPATI…](https://policyrisk.com/state-bill/DE-SB279-153)
- [HB 393: AN ACT TO AMEND TITLE 26 OF THE DELAWARE CODE RELATING TO PROTECTIONS FOR PUBLI…](https://policyrisk.com/state-bill/DE-HB393-153)
- [HB 356: AN ACT TO AMEND TITLE 16 OF THE DELAWARE CODE RELATING TO PFAS IN FIREFIGHTING…](https://policyrisk.com/state-bill/DE-HB356-153)
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Source: PRIA, https://policyrisk.com/state-bill/DE-HB310-153 (as of 2026-10-19).